Form 541 - Partnerships - Department Of Treasury Internal Revenue Service - 2006 Page 14
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14To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
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A
F
M
Terminating . . . . . . . . . . . . . . . . . 3
Transactions with partner . . . . 6
Allocations:
Family partnership . . . . . . . . . . . 2
Marketable securities . . . . . . . . . 4
Precontribution gain . . . . . . . . . 5
Built-in gain or loss . . . . . . . . . . 8
Form:
More information (See Tax help)
Installment sale . . . . . . . . . . . . 11
Profits interest . . . . . . . . . . . . . . . 9
8275 . . . . . . . . . . . . . . . . . . . . . . . 7
Assistance (See Tax help)
8308 . . . . . . . . . . . . . . . . . . . . . . 11
Publications (See Tax help)
P
8832 . . . . . . . . . . . . . . . . . . . . . . . 2
Partner’s:
8865 . . . . . . . . . . . . . . . . . . . . . . . 8
B
R
Basis:
Free tax services . . . . . . . . . . . . 12
Built-in gain or loss . . . . . . . . . . 8
Distributed property . . . . . . . 5
Related person . . . . . . . . . . . . . . 10
Partnership interest . . . . . . . 9
G
Interest:
C
S
Acquired by gift . . . . . . . . . . . 9
Guaranteed payments . . . . . . . . 6
Capital interest . . . . . . . . . . . . . 3, 8
Self-employed health
Alternative rule, adjusted
insurance . . . . . . . . . . . . . . . . . . 7
Comments on publication . . . . 2
basis . . . . . . . . . . . . . . . . . . . 9
H
Short period return . . . . . . . . . . . 3
Community property . . . . . . . . . 2
Basis . . . . . . . . . . . . . . . . . . . . . 9
Help (See Tax help)
Substantially appreciated
Contribution:
Basis adjustments . . . . . . . . . 9
Husband-wife partnership . . . . 3
inventory items . . . . . . . . . . . . 4
Basis of property . . . . . . . . . . . . 8
Book value . . . . . . . . . . . . . . . 9
Built-in gain or loss . . . . . . . . . . 8
Suggestions for
Liquidation of . . . . . . . . . . 5, 12
Distribution of property . . . . . . . 8
publication . . . . . . . . . . . . . . . . . 2
Mandatory basis
I
Net precontribution gain . . . . . 5
adjustment . . . . . . . . . . . . . 6
Insurance, self-employed
Property . . . . . . . . . . . . . . . . . . . . 7
Sale, exchange,
T
health . . . . . . . . . . . . . . . . . . . . . . 7
Services . . . . . . . . . . . . . . . . . . . . 8
transfer . . . . . . . . . . . . . . . . 10
Inventory items, substantially
Tax help . . . . . . . . . . . . . . . . . . . . . 12
Special basis
appreciated . . . . . . . . . . . . . . . . 4
Tax withholding, foreign person
adjustment . . . . . . . . . . . . . 6
D
or firm . . . . . . . . . . . . . . . . . . . . . 2
Transactions with
Definition, partnership . . . . . . . 2
Taxpayer Advocate . . . . . . . . . . 12
L
partnership . . . . . . . . . . . . . . . 6
Determining ownership . . . . . . 7
Terminating a partnership . . . . 3
Liability:
Partnership:
Distributions:
TTY/TDD information . . . . . . . . 12
Assumption of . . . . . . . . . . . . . . . 9
Abandoned or worthless
Gain or loss . . . . . . . . . . . . . . . . . 4
Partner’s assumed by
interest . . . . . . . . . . . . . . . . . . 10
Partner’s debt . . . . . . . . . . . . . . . 4
partnership . . . . . . . . . . . . . . . 9
Agreement . . . . . . . . . . . . . . . . . . 3
U
Partnership . . . . . . . . . . . . . . . . . 4
Partnership’s . . . . . . . . . . . . . . . . 9
Basis, contributed
Unrealized receivables . . . . . . 11
Distributive share:
Limited liability company . . . . . 2
property . . . . . . . . . . . . . . . . . . 8
Adjusted basis . . . . . . . . . . . . . . 9
Liquidation:
Capital interest . . . . . . . . . . . . . . 3
Guaranteed payments . . . . . . . 6
Constructive . . . . . . . . . . . . . . . 10
Defined . . . . . . . . . . . . . . . . . . . . . 2
Partner’s interest . . . . . . . . . . . . 5
Exclusion from rules . . . . . . . . . 3
E
Partner’s retirement or
Family . . . . . . . . . . . . . . . . . . . . . . 2
death . . . . . . . . . . . . . . . . . . . . 12
Forming . . . . . . . . . . . . . . . . . . . . 2
e-file . . . . . . . . . . . . . . . . . . . . . . . . . 3
Husband-wife . . . . . . . . . . . . . . . 3
Losses:
Electronic filing . . . . . . . . . . . . . . 3
Liabilities . . . . . . . . . . . . . . . . . . . 9
Sales or exchanges . . . . . . . . . 7
Page 14
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